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14 matching records · 1,352 in the collection
Showing 14 on page 1 · RMC · Documentary stamp tax
RMC No. 91-2026 Digest
RMC No. 91-2026 clarifies the base amount for the imposition of the 20% penalty on the early withdrawal of PERA assets, accounts and sub-accounts classified as unqualified, and ame…
RMC No. 72-2026 Digest
To clarify the tax treatment of transfers of proprietary club shares held under nominee or trust agreements and to dispense with the prior confirmatory ruling requirement for such …
RMC No. 112-2024 Digest
To clarify the guidelines on the proper sale and affixture of loose documentary stamps to taxable documents under RMC No. 92-2024, specifically providing that the original-copy pre…
RMC No. 48-2024
Prescribes how to accomplish the new version of BIR Form 2000 (version 2018) monthly DST declaration/return under the three DST collection methods: the eDST System, constructive affixture, and loose documentary stamps.
RMC No. 18-2024
To announce the availability of BIR Form No. 1700 and BIR Form No. 2000 in the Electronic Filing and Payment System (eFPS) and to direct taxpayers mandated to use eFPS to file and …
RMC No. 121-2023
To announce the updated features and functionalities of the Online Registration and Update System (ORUS) starting November 21, 2023.
RMC No. 100-2023
To clarify certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of Revenue Regulations No. 2-2023.
RMC No. 99-2023
To clarify the applicable taxes due on the sale of real property considered as ordinary assets of the seller and other relevant matters.
RMC No. 154-2022
To supersede RMC No. 142-2019 and prescribe that the eDST System's Balance Adjustment Facility is available only for recovery of DST erroneously deducted from the taxpayer's ledger…
RMC No. 143-2022
To clarify several issues relative to the implementation of Revenue Regulations (RR) No. 13-2022 on the Income Tax treatment of equity-based compensation granted by employers to it…
RMC No. 77-2022
To suspend until further notice all field audits and other field operations of the BUR covered by Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) relative to exam…
RMC No. 67-2022
To amend certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuance of the Tax Clearance Certificate for Government-O…
RMC No. 61-2022
To announce the expansion of the Central Business Portal (CBP) to the Department of Trade and Industry (DTI) and additional Local Government Units (LGUs) in processing business reg…
RMC No. 6-2022 2
To clarify the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocks.